Research On Perfecting Environmental Taxation In China

During the process of promoting economic growth and industrialization, its has becomes among all countries in the world that we must pay attention to strengthen environmental protection, reduce pollution, keep economic and social sustainable development. China's present problems of deterioration of natural resources and environmental pollution are grave. Tax which is an important tool for government to adjust social activity plays an important role in protecting environment. If China is generally limited presently, and environmental tax's real result depends greatly on its construction and design. But implement the environmental tax have feasibility. Our country should fully use the grown international experience for reference to build a tax guidance system for protection ecological environmental, highly effective use of resources, and to supply tax favor to the sustainable industries. At the measure of present tax system on related environment tax revenue in our country, for instance, the existence insufficiency of pollution discharge tax, resource tax, excise tax, tax revenue preferential policy, and the tax revenue collects and so on. With referring successful experience from western nations' environmental taxation to propose initial assumption of tax-for-fee, improvement of taxation, new tax imposture and related policy advance a juristic perspective on levying environment protection tax in China.